United States v. Stone & Downer Co.
United States Supreme Court
274 U.S. 225 (1927)
- Written by Gonzalo Rodriguez, JD
Facts
In 1923, Stone & Downer Company (Stone) (plaintiff), an importer of wool products, prevailed before the Court of Customs Appeals in a challenge against the United States Customs Service (customs) (defendant) regarding the tariff classification of certain imports. A few years later, Stone and customs were again before the Court of Customs Appeals litigating a tariff-classification case involving the same questions and similar merchandise as involved in the 1923 case. Following its earlier judgment, the court again held in favor of Stone. Customs petitioned the United States Supreme Court for certiorari to determine whether res judicata applied to tariff-classification judgments.
Rule of Law
Issue
Holding and Reasoning (Taft, C.J.)
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